Sh. M.R. Arora Vs. Municipal Corporation of Delhi - Court Judgment

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Subject	Municipal Tax
Court	Delhi High Court
Decided On	May-10-2001
Case Number	CW. No. 5892 & CMs. 9059/2000, 5180/2001
Judge	Manmohan Sarin, J.
Reported in	2001VAD(Delhi)1001
Appellant	Sh. M.R. Arora
Respondent	Municipal Corporation of Delhi
Appellant Advocate	Mr. Y.K. Kapur, Adv
Respondent Advocate	Ms. Anjana Gosain, Adv.

Excerpt:

the case dealt with the bill of rateable value under section 116 of the delhi municipal corporation act, 1957, in relevance to request for quashing the relief to petitioner - the bill was of rs. 65, 181/- where rs. 16, 961/- was already deposited by the petitioner and petitioner was directed to deposit rs. 30, 000/- against the bill - however it was found that there was no coercive steps for recovery of the bill amount of rs. 65, 181/- - it was ruled under article 226 of the constitution of india that the matter was to be remanded - .....filed this writ petition, seeking quashing of bill (annexure p-9) in the sum of rs.65,181/-. learned counsel for the petitioner submits that vide order dated 9.10.1998, the appeal of the petitioner against the fixation of rateable value vide order dated 21.9.1993 was accepted by the additional district judge. the additional district judge fixed an interim rateable value of rs.15,000/-, keeping in view that it took quite sometime to decide the remanded cases. the present grievance of the petitioner emanates out of the bill (annexure p-9) for rs.65,181/- as arrears.3. learned counsel for the petitioner relies on judgment dated 3.2.2000 in cw.no.120/2000, when this court quashed a demand notice issued and remanded the matter back to the assessor & collector for re-determination and re-assessment.4. learned counsel for the petitioner submits that the tax for each year works out to rs.2,000/-. based on this amount of rs.2,000/- even if the amount is calculated from the year 1987-88, the tax payable would not exceed rs.30,000/- or so. learned counsel submits that petitioner has already deposited a sum of rs.16,961/- vide receipt no.898093 dated 29.2.2000.5. let the petitioner.....

Judgment:

ORDER

Manmohan Sarin, J.

1. Rule.

With the consent of the parties writ petition is taken up for disposal.

2. Petitioner has filed this writ petition, seeking quashing of bill (Annexure P-9) in the sum of Rs.65,181/-. Learned counsel for the petitioner submits that vide order dated 9.10.1998, the appeal of the petitioner against the fixation of rateable value vide order dated 21.9.1993 was accepted by the Additional District Judge. The Additional District Judge fixed an interim rateable value of Rs.15,000/-, keeping in view that it took quite sometime to decide the remanded cases. The present grievance of the petitioner emanates out of the bill (Annexure P-9) for Rs.65,181/- as arrears.

3. Learned counsel for the petitioner relies on judgment dated 3.2.2000 in CW.No.120/2000, when this Court quashed a demand notice issued and remanded the matter back to the Assessor & Collector for re-determination and re-assessment.

4. Learned counsel for the petitioner submits that the tax for each year works out to Rs.2,000/-. Based on this amount of Rs.2,000/- even if the amount is calculated from the year 1987-88, the tax payable would not exceed Rs.30,000/- or so. Learned counsel submits that petitioner has already deposited a sum of Rs.16,961/- vide receipt No.898093 dated 29.2.2000.

5. Let the petitioner deposit a sum of Rs.30,000/- against the aforesaid bill. Subject to deposit, as aforesaid, no coercive steps shall be taken for recovery of Rs.65,181/-, as billed.

6. Learned counsel for the petitioner has an apprehension that the building plans to be submitted by the petitioner may not be approved on account of pendency of the remanded cases even with the payment of Rs.30,000/-, as directed by this Court. The pendency of the remanded proceedings or non-liquidation of arrears, if any, under the impugned bill will not come in the way of the respondent in entertaining the application or processing of the building plans.

7. The remanded assessments be also completed within two months from today.

8. Counsel for the parties are agreed that petitioner would appear before the Joint Assessor and Collector (West Zone), Rajouri Garden, New Delhi on 11.6.2001. The writ petition stands disposed of. A copy of the order be given dusty to counsel for the parties.